2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
<k5FlvE2 @| %t<{y^I 企业会计准则目录
f3V&i)w( Index for Accounting Standards for Business Enterprises
B8|=P&L7N Announced February 2006
X!CLOHVAa Effective 2007 for Listed Companies
=5%jKHo+9z 1. 企业会计准则---------基本准则
Q]w;o&eo (Accounting Standard for Business Enterprises - Basic Standard)
IL}pVa00{n 2. 企业会计准则第1 号---------存货
+yS"pOT (Accounting Standard for Business Enterprises No. 1 - Inventories)
&EmxSYL> 3. 企业会计准则第2 号---------长期
股权投资
dj?.Hc7od (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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%bc? 4. 企业会计准则第3 号---------投资性房地产
JQsS=m7Et (Accounting Standard for Business Enterprises No. 3 - Investment properties)
*2 4P T7 5. 企业会计准则第4 号---------固定资产
5gGYG
]*l (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
}o=R7n% 6. 企业会计准则第5 号---------生物资产
8S@ ~^D (Accounting Standard for Business Enterprises No. 5 - Biological assets)
Rh9>iA@fd 7. 企业会计准则第6 号---------无形资产
U-3KuR+0 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
H4KwbTT"+ 8. 企业会计准则第7 号---------非货币性资产
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6}x^T)R (bH "x 5D-xm$8C (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
p."pI Bd 9. 企业会计准则第8 号---------资产减值
0FjSa\ZH (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
1<<`T%& 10. 企业会计准则第9 号---------职工薪酬
(Y,
@-V (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
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3cQ 11. 企业会计准则第10 号--------企业年金基金
QCa$<~c (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
{TzKHnP 12. 企业会计准则第11 号--------股份支付
%I(N (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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j 13. 企业会计准则第12 号--------债务重组
f&8&UL>e` (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
# u^F B 14. 企业会计准则第13 号--------或有事项
A<9ZX=DAjw (Accounting Standard for Business Enterprises No. 13 - Contingencies)
a%;$l_wVT: 15. 企业会计准则第14 号--------收入
E} Uy- (Accounting Standard for Business Enterprises No. 14 - Revenue)
%=S^{A 16. 企业会计准则第15 号--------建造合同
3r+vp yu (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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9'dT 17. 企业会计准则第16 号--------政府补助
\P}~ICZA (Accounting Standard for Business Enterprises No. 16 - Government grants)
"]*0)h_ 18. 企业会计准则第17 号--------借款费用
bX|Z||img (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
eO(VSjo'` 19. 企业会计准则第18 号--------所得税
q^([ & + (Accounting Standard for Business Enterprises No. 18 - Income taxes)
DD"]as"# 20. 企业会计准则第19 号--------外币折算
Tp)-L0kD_k (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
~6kEpa 21. 企业会计准则第20 号--------企业合并
7I^(vQ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
cEve70MV 22. 企业会计准则第21 号--------租赁
2Ev~[Hb. (Accounting Standard for Business Enterprises No. 21 - Leases)
s#)fnNQ, 23. 企业会计准则第22 号--------金融工具确认和计量
lmj73OB3 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
PM7*@~. 24. 企业会计准则第23 号--------金融资产转移
'2uQ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
Sw%=/ g 25. 企业会计准则第24 号--------套期保值
8.{5c6G (Accounting Standard for Business Enterprises No. 24 - Hedging)
!wJ~p:vRdY 26. 企业会计准则第25 号--------原保险合同
#
T$^{/J (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
EtcAU}9 27. 企业会计准则第26 号--------再保险合同
O6Xu/X] (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
L:XnW1(Or 28. 企业会计准则第27 号--------石油天然气开采
x}AWWmXv (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
eDX{}Dq( 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
|M)'@s: (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
P3on4c and estimates, and correction of errors)
"CT'^d+ 30. 企业会计准则第29 号--------资产负债表日后事项
zK k;&y|{ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
'F5&f9A 31. 企业会计准则第30 号--------财务
报表列报
K> lA6i7? (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
Y71io^td~j 32. 企业会计准则第31 号--------现金流量表
lyF~E (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
w%S\)wjS 33. 企业会计准则第32 号--------中期财务报告
,m8l
/wG (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
dE.R$SM 34. 企业会计准则第33 号--------合并财务报表
?\(E+6tpP (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
[Sg1\UTl 35. 企业会计准则第34 号--------每股收益
:nCGqg (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
uPr@xff 36. 企业会计准则第35 号--------分部报告
8}XtVF; (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
3-lJ] 7OT 37. 企业会计准则第36 号--------关联方披露
52C>f6w (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
['tGc{4 38. 企业会计准则第37 号--------金融工具列报
?E^~z- (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
i"0^Gr 39. 企业会计准则第38 号--------首次执行企业会计准则
rNO'0Ck= (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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QM6 Accounting Standards for Business Enterprises)
g&`e2|[7 }NMA($@A